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2023 (5) TMI 1267 - CESTAT AHMEDABADPenalty u/s 114(i) and 114(AA) of CA - Smuggling - fraudulent export of red sander under the guise of sanitary ware - Appellant submits that in the main offence of fraudulent export of prohibited red sanders the appellant had no knowledge, his job was to only arrange the container - HELD THAT:- It is found that the appellant was absolutely unaware about the concealment of prohibited goods in the container for export. His job is to provide the empty container to the exporter. Therefore, as admitted by the Learned Commissioner (Appeals) he had no ulterior motive or knowledge for any act of commission or omission therefore, merely because he did not inform after knowing about the concealment penalty cannot be imposed, for the reason that he came to know about the illegal export of red sander before the custom has already intercepted the containers at the port of export and the containers were put on the check packages. In this fact there is no question or need to inform the authorities as neither he was aware of the offence nor he was involved therein. From the finding the Learned Commissioner appeal has clearly held that the appellant had no knowledge about any of the act which make the goods liable to confiscation. Despite his clear finding he upheld the reduced penalty. There are no reason or role of the appellant to attract penalties under Section 114 (i) and Section 114 (AA) - penalties set aside - appeal allowed.
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